These Regulations, which you can read in full here, carry some curious exemptions in favour of new businesses and micro-businesses. You can check out the Regulations' explanatory note here. They came into force on 6 April, this being one day after the day on which they were made. Pedants will note, some no doubt with satisfaction, that the Regulations spell "internet" with an initial lower case "i", presumably since it isn't a place name ...
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